REGISTERED CHARITY NUMBER: 1177016
esan
Financial Siatem
nts for the Year
Ended
l March 2025
for
Devizes Assize Court T￿st

Devizes Assize Court Trust
Conienis of the Financial Ststements
for the Year Ended 31 March 2025
Page
Report of the Tnjstees
I to3
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Cash Flow Siaremeni
Notes to the Cash Flow Siatemeni
Notes io the Financial Siatemenis
9t0 I
Detailed Statement of Financial Aciiyiiies
12

Devizes Assize Coun T
of the TrU￿e¢S
for the Year Ended 31 March 2025
The Devizes Assize Court Trnst {DAcf) was lormed in 2018 following an initiative by the Wiltshire Historic Buildings
Trust Ltd. Wiltshire Council, and the Wiltshire Archaeological and Natural History Society IW ANHSI. The principle
aim of the Trust is to save the fortner Assize Court in Devize5 and provide it with a new public use and a long-iemi
sustainable future.
REFEREIYCE AND ADMINISTRATIVE DETAILS
R¢gi$ter¢d Charity number
1177016
Principal add￿$$
I si Floor The Syms Building
Bumpers Way
Bumpers Fami
Chippenham
Wiltshire
SN14 6LH
Tru$te¢$
Mr Peter Troughton (Chair)
Mr. Robert Huni-Grubbe (Vice-chair) (Deceased 15108125>
Councillor Mrs. Laura Mayes
MT. Nicholas Elliott
Mr. Martin Nye
David Bedingfeld Scott
Mr. Stuart Wheeler
Mr, David Morrison IResi8ned 21102Q025)
Mrs. Laura M¢Nicholas
Ms. Lucy Maxw¢ll-S¢ott
Dr. Marlin Clarke
Caroline Margaret Kay (Appointed 13112f2024}
Offi¢¢r5 foT th¢ year were..
Mr5. Tanya Williams . Treasurer
Mr. Colin Johns Architect
Mr. David Daw50n - Museum Adviser
No Temuneration was paid during ihe year to any of ihe members.
Independent examiner
Pillow May Ltd
Th¢ Dutch Barn
Bremhill Grove Farn)
East Tytherton
Chippenharn
Wilrshire
SNI54LX
Soll¢itor5
Goughs
2 Fore Street
Trowbridge
Wilishire
BA148H
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing docurnent
The charity i5 controlled by it5 governing do¢um¢nt. a de¢d of trust and ¢onsiiiutes a charitable incorporated organisation.
The charitable incorporated organisation company number is CEOI 3153.
Page I

Devizes A
ize
urtTr
rt f the Trn5tee5
for the Year Ended 31 March 2025
STRUCTURE. GOVERNANCE AND MANAGEMENT
Rlsk managtmellt
The tTUStees have a duty to identify and review the risk5 to which the charity is exposed and to ensure appropriate controls
are in place to provide reasonable as5ufdnce against fraud and error.
Appointment of trusiees
Any person who is wÉllin8 to aci as a Trusiee, and who would not be disqualified from acting. may be appointed to be a
Trustee by a decision of the Trusiees or a Mernber Organisaiion serving notice of his or her appointTnent in writing.
Wiltshire Historic BuildÈn85 Trust and Wiltshire Council shall each be able to appoint up to two MembeT Tru5tee5 and
Wiltshire Archaeological and Natural History Society shall be able io appoint one Mernber Trustee. The Tnbstees shall
aim io have at leasi two Co-opted TNstees in office at any time. appointed by a decisson of the Trusttts.
The Trustees will make available io each new Trustee. on or before his oi her first appointmeni., 8 copy of the constitution
and any amendments made to it and a copy of the Charity's latest irnsiees. annual report and siaiement of accounis.
OBJEcfivES AND ACTIVITIES
Obj¢ctiv¢s and #ims
The objects of the charity are for the benefii of the public:
l) to preserve property and buildin8s of hisioric or archiieciural interest or imponance, in particular (but not limited to)
in the area of Wiltshire:
21 to advanc¢ the education of ihe public in the arts, culwre and history, in panicular through the maintenance of a
museum,. and
3110 funher such exclusively chariiable objects accordin8 lo ihe laws of England and Wales a5 the Trustees in their
absolute discretion from time io time deiemiine.
Revlew of activities
As in preceding years, during the year 2024-25 the Trust has undertaken repair and other works to ihe derelici former
Assize Court building. so ihat it is wind and weathenight. ¥nd is kepl in 9 51at¢ io ¢nabl¢ works of redevelopment to be
¢8rri¢d out.
In addition, during the year the Tru51 took steps to proiect it5 legal rights, by agreeing an usem¢nt with Wadworth
Brewery over land to ihe easi of ihe Site and re8iSterin8 possessory iiile io 8 small ploi of land to the wesi of the site.
During the course of the year, WANHS (Wiltshire Arch&eolo8ical and Natural History Sociery) and ihe Trust continued
their work to&?ether to progress plan5 on the renovalion. and development of the Assize Court io provide a new loeation
for an expanded and enhanced Wiltshire Museurn I'the Project-).
There were four Tru5tee5 meetinBS held during 2024-25. Additionally, the Project Board. established to oveT5ee th¢
Development Phase of the Project met periodically. The work included Meeting and liaising with the National Lottery
Heritage Fund in order to meet iheir requirements for subsl8nlial grant fvnding for th¢ project.
In the course of the year an application was submitted seeking plannin8 permission for the developmeni and resioration
of the fomier Assize Court.
The Trust in conjunction with WANHS has continued to develop and implement kls Fund-Raising Strategy for ihe delivery
of the Project. The Trust suecessfully a¢hiev¢d commitments of substantial sums from both the Roths¢hild Foundation
and th¢ Julia Rausing FovndatEon for the Projert. The Twsi are exirem¢ly grareful for su¢h commitments.
As in previous years. the Trust has soughi io work with Wadworth Brewery. Backhouse Housing Limited. Trevor
Osbome Ltd and Wiltshire Council so that the development of their respeclive site5 fit in with the parameter5 for the
regeneration of the wider Devizes Wharf area whtch include5 the Assize Court. Throughout 2024-2025 the Trust ha8
been fully involved in the subsequent discussions and cons4Jltsiions.
Page 2

Devizes Assize Court Trust
rt of the Trustee5
for the Year ended 31° March 2025
Review ofactivitie$- CoDtitsued
DACT 1$ pleased to re¢ord ils appreciation of valuable help from an increasirhg range of parthers and 5UPPOrters.
includsng. Historic England, Ihe Dulverton Trust. the Pilgrim Trust, and local or8anisation5 and individual5.
Sadly, after the end of the financial year Robert H￿nt-GTllbbe died; he was one of the founding TTUStees and a major
benefactOT. The trust is very grateful for his ¢oniribuiion.
In seeking to fuifEI it5 airns the Trustees have considered ihe Charity Commission's guidance on public benefit and in
parti¢ulaT guidance OTh chariti¢s for ihe advan¢¢ment of Culiure and heritage. The Trusiees confim) iherefore that they
have compli¢d with the requirements of section 17 of ihe Chariiies Aci 2011 to have regard io public benefii guidance
published by the Charity Commission for England and Wales.
FINANCIAL REVIEW
During the year the Trust received substantial donations of £59.37812024 £66274) which ha5 funded the preservation
of the building and enabled the project of saving the Assize Court to begin.
The main priority each year is to make sure the building is Safe and wind ond weathertighi. The WOTk caTTied out during
the financial year involved expenditure of £66.150 {2024- £87.311 }. The Trust will also maintain 8 contingency fund in
case additional emergency repair becomin8 necessary.
TRUSTEES RESPONSIBILITY STATEMENT
The Trustees are required 10 prepare for each financial year flnancial statements which observe the prin¢iples and methods
of the Charities SORP and which give a true and fair view of the slate of the alTAirs of the Charity and of ihe incoming
resources and application of resources of the Charity for ihat peri()d. In preparing those financial statements, the Truste¢s
are required to..
select suitable accounting policies and ihen apply them eonsistently:
make judgements and estimates ihai are Teasonable and prudeTht:
stale whether applicable aecouniing standards have been followed. subje¢1 to 8ny matttial d￿artureS disclosed and
explained in ihe financial sioiements: and
prepare the financial s¢aiements on the 8oin8 concem b&%is unless it is inappropriate io pre$ume th&t the basis applies.
The Trustees are responsible for keeping proper accountin8 reeords which disclose the financi#l p05ltion of th¢ Charity
and to enable Ihem io ensure that the financial statements Comply wÈth the statutory reqLhiremen¢s. They are also
responsible for safe8uardin8 (he assets of the charity and heTh¢¢ for tskin8 re5ponsibl¢ steps for th¢ pr¢vention and
detection of fraud and other irregularities.
Approved by order of the board of trnstees on ............................................. and $igned on its b¢half by..
fLKfJ iL-
Peiei Troughion - Trustee
P￿e3

Inde
dent ExamineI5 Re
rt to the T￿SteeS
Devizes Assize Court Trust
Responsibilities And basis of r¢port
I report to the trustees on rny eXamin￿lon ofthe accounts of the above charity for ihe year ended 31 Mareh 2025. which
are set out on pages five to ￿e1Ve.
As the charity's trustees, you are responsible for ihe prepayation of the accounts in accordance wilh the requirements of
the Charities Act 2011 {'the ACV).
I report in respect of rny examination of the charity's accounts ¢arried oui ut)der section 145 of the Act. In carrying out
my examiThation, I have followed all th¢ applicable Direciions given by the Charity Commission under seciion 145{5)Ib)
of the Act.
Independent examiner s statement
The charity's gros5 income did not exceed £250,000 and l am qualified to undenake the examination by being a qualifjed
mernber of the Inslitute of Chartered Accounianis of England & Wales.
I have completed my examinatton. I confirm thal no material matters have Come to my atteniion in connection with the
examination which give5 me cause to believe that. in any mai¢ri31 r¢sp¢ct'.
the 8ectsuntin8 records were not kept as requhred by section 130 of the Act: OT
the accounts do no¢ accord with the a¢¢ounting Te¢ords: or
the accoun15 do not comply with th¢ applicable requirements concerning ihe forni and con(en( of accounts set out
in the Aci other than any requirement that the ac¢ounls give a'true and fair. view whi¢h is not a matter ¢onsidered
as part of an independcnl examination.. or
there is further infornation needed for a proper understanding of the accounts.
I have no cortcerns and have corne acros5 no other matt¢TS in connection with ihe examination to which arteniion Should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
(U4L
Pillow May Limited
The Dutch Bam
Bremhill Grove Fam
Easi Tytherton
Chippenham
Wiltshire
SN154LX
Date..
Page 4

Devizes Assize Court Trust
Stsiement of Financial Activities
for the Year Ended 31 March 2025
YeaT Ended
31.3.25
Total funds
Year Ended
31.3.24
Total funds
Unrestricted Restricted fijnd
rund
Notts
INCOME
Incoming resources frorn generated funds
Voluntary income
Inve5tfftent income
59,378
59,378
66,274
Totgl intome
59,378
59,378
66,274
EXPENDITURE
Raising funds
Chgritgble 8ctivilie5
Devizes Assize Court Restoration
4.289
4.289
6.234
Tot41 expendlture
70.439
70.439
93,545
Net Ineome
(11.061)
111.061)
127.271)
Transfers between funds
NET MOVEMENT IN FUNDS
(11.061)
{11.0611
(27,271)
RECONCILIATION OF FUNDS:
TOTAL FUNDS BOUGHT FORWARD
199.139
199,139
226,410
TOTAL FUNDS CARRIED FORWARD
188 078
188078
199 139
Page 5

Devizes Assize Court Trust
Balance Sheet
At 31 March 2025
31.3.25
Unrestricted Rrstricted fund Total funds
fund
31.3.24
Total funds
Noles
FIXED ASSETS
Tangible asseis
148.496
148.496
148.496
CURREIYT ASSETS
Debiors
Cash at bank
47.590
58.511
47.590
47.590
58,511
CREDITORS
Amounis lalling due within one year
(8.008)
(8,008)
17,868)
NET CURRENT ASSETS
39.582
39.582
TOTAL ASSETS LESS CURRENT
LIABILITIES
188,078
188,078
199,139
P4ET ASSETS
188.078
188.078
199 139
FUNDS
Unresiricted fund5
ResiTlCted funds
10
188.078
199,139
TOTAL FUNDS
l B8,078
199 139
The financial siatemenis were approved by the Board of TrU￿eeS on ............................... .... ..
behalf by..
and were signed on its
Mr. Nicholas Elliort. Trustee
Page 6

Devizes Assize Court Tnjst
C￿h Flow Staternent
for the Year Ended 31 March 2025
Year Ended
31.3.25
Year Ended
31.3.24
Notes
Cash flows from operAling attivities
(10.921)
{32.8821
Casb flows from investment Attivities
(Decr¢a$¢)lin¢r¢a$¢ in cash in th¢ period
10.9211
132,882)
Reeonclllmtlon of net e#sh flow to movement In
net debt
Increase in cash in the period
10.921)
32.8821
Change in net debt resulting from c&sh flows
10.921)
32 8821
Movement in net debt In the period
(10,921)
(32,8821
Net debt #t l Aprll
Net debt At JI Morch
The note5 foTrn part of these financial statements
Page 7

Devizes Assize Court Trust
Notes to the C35h Flow Statement
for the Year Ended 31 March 2025
RECONCILIATION OF NET INCOMING RESOVRCES TO NET CASH INFLOW FROM
OPERATING ACTIVITIES
Y¢aT Ended
Year Ended
31.3.24
Net loutgoinglKincomin8 resources
Interest received
Impairment Losses
DecTea5ellin¢rease) in debioTS
(De¢reos¢Vincrease in CTeditOTS
{27.271)
140
Net ¢aJh loulflowllinllow from optratlllK Ittivities
10.921)
32,882)
ANALYSIS OF CASH FLOWS FROM IIYVESTMENT ACTIVITIES
Year Ended
31.3.25
Year Ended
31.3.24
Returnj on inve5trn¢n¢s ind 5¢ryicin8 of finance
InteTesl received
CApItAI expendlture and fin8n¢ig1 inv¢$trnent
PU￿base of tangible fixed assets
Cash llowg from investment activities
ANALYSIS OF CHANGES IN NET FUNDS
Ai 1.4.24
Cash flow
Ai 31.3.25
Net cash
Cash ai barbk
58,511
10921)
47,590
Total
10921)
47.590
Page 8

Devizes Assize Court Trust
Notes to the Financial Ststements
for ihe Year Ended 31 March 2025
ACCOUNTING POLICIES
Accounting tonvention
The finan¢ial siatemenis have been prepared under the historical cost conveniion, as modified by the revaluation
of certain assets and tn accordance with the Financial Reporting Standard applicable in UK & Republic ofIrelarsd
{FRS102), the Charities Act 2011 and the requirements of the Siai¢meni of Recommended Practice.. A¢¢ounttng
and Reporting by Charities.
The trust ¢onstitut¢s a publi¢ b¢nefil entity as defined by FRS 102.
The tru5tee5 consider that there are no m¥ierial uncenainries aboui the charity's ability to continue as a going
¢oncern.
Income recognitio
All income is included on th¢ Staiemeni of Financial Activiiies when ihe charity is legally enfiiled to the income
and the arnount can be qlhantified with reasonabl¢ ac¢ur4cy.
Expenditvre recognition
Expenditure is accounted for on an a¢¢n￿lS b&sis and h&5 been classified under headings that ?ggr¢gate all ¢ost
related to the category. Where cost5 cannot be directly ottribuied to particylar headings they have b¢¢n allocated
to a¢tiviti¢s on a bisis con51SteThl with the use of r¢50urces.
Related party d15closure
There are no related party IrBnsactions in the r¢porting period that require disclosure.
Tangible fixed assels
Capital expenditure is treated 05 addition5 lo tangible fixed Js5¢ts. Any profit on disposal is credited to the
Income and Expenditure Aecount at the date of sale. Los5¢5 are provided for when it becorne5 clear that Such
losses will be substantial.
An impairmeni provision has been put in place over the As5iz¢ Court buildin8 a5 #n independent valuation c4rri¢d
out by the irusiees showed that it had a negatlV¢ f¢5idual v8lue.
No depreciation is provided on fixed gsseis as any $uch depreciation is not considered io be material.
Debiors
Debtors are amounts due to the charity for gr#nts agreed cleared for payment by th¢ rep(irting dot¢. Debtors
are recognised at the transaction price.
Cash at bank
Cash at bank Comprises cash on hand and e811 deposits. ¥nd other $hort-term hi8hly liquid investm¢nts that pre
readily convertible to a known amount of c¥sh and ¥r¢ subject Io an insignificant risk of Change in value.
Tr8de creditors
Trade creditors are obligations to pay for goods or services thai have been acquired in the ordinary CQUTS¢ of
business from suppliers. Accounts payable ar¢ Classified as ¢urr¢nt liabilities if the company does not have an
unconditional right, at the end of the reporting period. TO defer rhe s¢ttlement of the ¢T¢dytor for ar least twelve
months, after the reporting date. If ihere is an un¢ondi(ional Tighi to defer settlem¢ni for at leasi twelve rnonihs
after the reporting date, they are presented a5 non-curreni liabilities.
Trade ¢reditors are recogni5eil at the transaction price.
T9X4tion
The chariry is exempi from corporaison tsx on its chariiable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives ai the discretion of the trustees.
Resiricied funds can only be used foT particular restricted purpose5 Wlthin the objects of the charity. Restrictions
arÈse when specified by the donor or when fund5 are raised for particular restricted purposes.
Page 9

Devizes Assize Coun T
Noie
inon
tateme
for the Year Ended 31 March 2025
INVESTMENT INCOME
Year Ended
31.3.25
Year Ended
31.3.24
Deposit account interesi
COSTS OF RAISING FUNDS
Year Ended
31.3.25
Year Ended
31.3.24
Support costs
Governance costs
1.479
2.810
2,381
3,853
4.489
6,234
TRUSTEES, REMVNERATION AND BENEFITS
There were no trustees. remuneration or othLY benefits for the year ended 31 March 2025 or year ended 31 March
2024.
STAFF COSTS
There were no employees during the year.
FEES FOR EXAMIIYATION OF THE ACCOUP4TS
£420 will be payable to Pillow May Limi*d in respect of the annual independent review.
TANGIBLE FIXED ASSETS
Freehold
property
COST
At l April 2024 and 31 March 2025
148496
NET BOOK VALUE
At 31 March 2025
148,490
At 31 March 2024
148.496
The historic cost of the freehold property is £627.547.
DEBTORS: AMOUNTS FALLING DUE WITHIN of4E YEAR
31.3.25
31.3.24
Other Ilebtors
Page 10

Devizes Assize Court Trust
Notes to the Financial Staten]ents- continued
for the Year Ended 31 March 2025
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade crediiors
Other ¢redbiors
8.008
7,868
8.008
7.868
Jo.
MOVEMENT IN FUNDS
Net movement
in fijnds
At 1.4.24
At 31.3.25
Unreslricted funds
General fund
199.139
(11.061)
188.078
Restricted funds
Urgent Works
TOTAL FUNDS
199 139
188.078
Net movement in funds, included in the above are as follows..
Incoming Resources
resources
expended
Transfer
beiween
fuTrds
Movement in
funds
Unrestrleted funds
General fund
59.378
(70.439)
Restricted funds
Urgeni Works
TOTAL FUNDS
11,061
Page 11

Devizes A55ize Court Trust
Detailed Statetnent of Financial Aciivities
ror the Year Ended 31 March 2025
Year Ended
31.3.25
Year Ended
31.3.24
INCOMING RESOURCES
Voluntary Income
Donations
59,378
66,274
Inve5tmtnt in¢ome
Deposit account interest
Total ineoming re￿UrteS
59,378
66,274
RESOURCES EXPENDED
Raising Funds
Support eosts
Insurance
Sundries
Fundraising consultani
Bank charges
1.460
1.453
906
19
20
1,479
2.381
Governance ctssts
Accountancy
Independent examinotion
Legal and professional fees
1.792
420
598
1,838
472
1.543
2,810
To¢41 Raising Fund$
4.289
6,234
ChAritAble activltl¢$
Building insurance
Architect and planning fees
Devizes assize court emergency works
Grants (o ins(itu(ions
25,168
5,586
394
35,000
23,116
5.446
3.749
55,000
66.150
87.311
Tolal resour£e5 expended
70,439
93,545
Net (expenditure)lincome
11,061)
27.271}
This page does not form part of the Statutory financial statements
Page 12